A Single Bench of the Kerala High Court ruled that rejecting application for amendment of Bills of Entry on payment of integrated goods and service tax (IGST) where the interest is not paid cannot be

In a unique case related to GST classification challenges, the Kerala High Court ruled that Malabar ‘Parota’ should be classified as ‘bread’ and fall under Heading 1905 for taxation purposes. This decision goes against the

The Kerala High Court observed that the assessee opting to pay tax on compound basis in lieu of regular basis of assessment, cannot turn around. The petitioner is aggrieved by the judgment dated 22.02.2024 of

The High Court of Kerala has upheld the inclusion of over-the-counter sales during the COVID-19 lockdown period in the turnover calculation for compounded tax under the Kerala General Sales Tax Act, 1963. The decision came

The Kerala High Court dismissed the writ petition as a taxpayer who failed to file a reply to the show cause notice and did not produce the document in support of his claim is not

In a recent development, the Kerala Goods and Services Tax (GST) Department has issued guidelines on the Issuance of Orders under sections 107 and 108 of SGST/CGST/IGST Act, specifically addressing the Numbering of Appellate and

The Madras High Court, setting aside the Penalty, has granted a second opportunity to contest the GST demand despite not submitting the E-way bill or the lorry receipt with a condition of 5% penalty remittance.

SUPREME COURT Services Rendered with Procurement of Goods for Exports are not to be categorised as intermediary services: Supreme Court Dismisses Appeal COMMISSIONER OF G.S.T. AND CENTRAL EXCISE vs M/S SNQS INTERNATIONAL SOCKS PRIVATE LIMITED

The Kerala High Court directed the respondent revenue to consider the rectification application within two weeks as the department failed to decide the same. Further held that till a decision is taken on the rectification

Recently, the High Court of Kerala directed the Commissioner ( Exemptions ) to reconsider the application of Charitable Trust’s for issuance of Certificate under Section 80G of the Income Tax Act, 1961. The petitioner, Snehatheeram

Modifying a decision in an Income Tax matter, the Kerala High Court has granted interim protection to assessee from coercive actions and recovery during the appellate remedy in pendency. The Division Bench of Justice A.K.

A Single Bench of the Kerala High Court, granting relief to a petitioner in a Motor Vehicle Tax Dispute, allowed the pending motor vehicle tax liability to be discharged in six equal monthly installments. Represented

In a recent decision, a Division bench of the Kerala High Court held that, no proceedings under Section 148 of the Income Tax Act could be continued against the petitioner for deposits of amounts in

In a significant legal development at the High Court of Kerala, a plea seeking cross-verification of GSTR 2A and GSTR3B mismatches has culminated in an expeditious disposal order for the Goods and Services Tax (

The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the penalty under Section 271(1)(c) of the Income Tax Act, 1961 as the taxpayer voluntarily clarified the discrepancy in lease equalization disallowance